## **Spa Congregation of the Presbyterian Church in Ireland Statement of Financial Activity (Receipts and Payments Account) for the year ended 31 December 2022** |**Note**
**Receipts**
Donations and legacies
2
Charitable activities
3
Other trading activities
4
Investment income
5
Other
6
**Total Receipts**
**Payments**
Charitable activities
7
Other
8
**Total Payments**
**Net movement in funds**|**Unrestricted**
**Funds**
£
35,730
11,018
1,254
1,894
448
50,344
14,584
9,185
23,769
26,575|**Restricted**
**Funds**
£
14,926
3,978
340
180
584
20,008
11,283
6,162
17,445
2,563|**Total 2022**
£
50,656
14,996
1,594
2,074
1,032
70,352
25,867
15,347
41,213
29,138|**Total 2021**
£
44,440
17,025
1,645
1,990
68,072| |---|---|---|---|---| |||||133,172| |||||60,972
31,730| |||||92,702| |||||| |||||-24,630| ## **Spa Congregation of the Presbyterian Church in Ireland Statement of Assets and Liabilities for the year ended 31 December 2022** |**Note**
**Funds reconciliation**
Bank and cash at start of year
Move BB account balance
Move PW account balance
Net movement in funds
Bank and Cash at end of year
**Bank and Cash Balances**
Bank deposit accounts
Bank current accounts
**Other Assets**
Investments
9|**Unrestricted**
**Funds**
29,130
-6,349
-1,637
26,575
47,719|**Restricted**
**Funds**
3,952
6,349
1,637
2,563
14,501|**Total 2022**
33,082
0
0
29,138
62,220
62,220
62,220
103,472
103,472|**Total 2021**
57,712
0
0
-24,630| |---|---|---|---|---| |||||33,082| |||||0
33,082| |||||33,082| |||||111,364| |||||111,364| ## **Spa Congregation of the Presbyterian Church in Ireland Notes to the Accounts 31 December 2021** ## **1. Accounting Policies** ## **Basis of Financial Statements** As the total income of the congregation is less than £250,000, the congregation have elected in accordance with the provisions in The Charities (Accounts and Reports Regulations (Northern Ireland) 2015) to prepare its accounts on a receipts and payments basis. ## **Fund Accounting** Restricted funds comprise revenue donations or grants for a specific congregational activity intended by the donor. Where these funds have unspent balances, interest on their pooled investment is apportioned to the individual funds on an average balance basis. Unrestricted funds are income funds which are to be spent on the congregation's general purposes. Designated funds are general funds sets aside by the congregation for use in the future. ## **2. Donations and legacies** |Recorded giving
Loose collections
Donations and gifts
Gift aid
Legacies and bequests
**3. Charitable activities**
Fees from weddings and funerals
Fundraising events
Membership fees
Grants
**4. Other trading activities**
Letting of premises|**Unrestricted**
**Funds**
£
27,550
490
2,503
5,188
0
35,730
**Unrestricted**
**Funds**
£
200
0
0
10,818
11,018
**Unrestricted**
**Funds**
£
1,254
1,254|**Restricted**
**Funds**
£
5,420
880
7,747
879
0
14,926
**Restricted**
**Funds**
£
50
0
1,435
2,493
3,978
**Restricted**
**Funds**
£
340
340|**Total 2022**
£
32,970
1,370
10,250
6,067
0
50,656
**Total 2022**
£
250
0
1,435
13,311
14,996
**Total 2022**
£
1,594
1,594|**Total 2021**
£
34,771
810
2,937
5,923
0| |---|---|---|---|---| |||||44,441| |||||**Total 2021**
£
100
0
1,330
15,595| |||||17,025| |||||**Total 2021**
£
1,645| |||||1,645| ## **5. Investment income** |**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total 2022**
£
£
£
Deposit interest
110
11
121
General investment fund
1,784
169
1,953
Rents investment properties
0
Other investment income
0
1,894
180
2,074
**6. Other income**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total 2022**
£
£
£
Other income
448
584
1,032
448
584
1,032
**7. Charitable activities**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total 2022**
£
£
£
General Assembly assessments
3,085
0
3,085
Presbytery fees
374
0
374
Ministry and support staff costs
3,338
0
3,338
Congregational running expenses
7,028
5,177
12,204
Donations to missions and charities
640
6,106
6,746
Governance costs
120
0
120
14,584
11,283
25,867
**8. Other expenditure**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total 2022**
£
£
£
Property and equipment
4,435
5,298
9,733
Cleaner
595
863
1,458
Organist
4,155
0
4,155
9,185
6,162
15,347
**9. Investments**
The congregation has the following investments. Amounts are shown at market valuation.
**2022**
£
General Investment Fund
_(These are endowment funds with interest only being received by the Church)_
88,394
Progressive Bond
0
Danske Bank Investment Account
15,078
103,472|**Total 2021**
£
110
1,881
0
0| |---|---| ||1,991| ||**Total 2021**
£
2,972| ||2,972| ||**Total 2021**
£
9,835
280
22,242
18,204
5,759
4,652| ||60,972| ||**Total 2021**
£
23,970
1,700
6,060| ||31,730| ||**2021**
£
96,311
4,991
10,062| ||111,364|